- 金融負債: 需要支付利息, 會造成財務負擔
- 償債能力良好的公司 - 利息保障倍數大於5倍和長期銀行借款占稅後淨利比小於2
- 如果負債比異常增加, 要找出背後的原因
- 避開負債比超過0.7, 流動比低於100的公司, 除了這些產業: 金融業、租賃業、電字零件通路業、先收後付(像超商等)、流動比高且應收帳款品質好、偽高負債公司
| 負債比 YoY | 金融負債 YoY | 營收淨額 YoY | 利息保障倍數 YoY | 長期銀行借款占稅後淨利比 YoY | 流動比 YoY | 速動比 YoY | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 0.33 | -19.6 | 3.58 | -15.57 | 13.82 | -16.7 | 15.39 | -53.04 | 1.54 | 75.53 | 269.77 | 4.43 | 223.99 | 4.33 |
| 2022 (9) | 0.41 | 3.85 | 4.24 | 96.3 | 16.59 | -9.79 | 32.77 | -41.37 | 0.88 | 0 | 258.33 | 29.33 | 214.69 | 62.92 |
| 2021 (8) | 0.40 | -6.75 | 2.16 | 184.21 | 18.39 | 16.54 | 55.89 | 85.31 | 0.00 | 0 | 199.75 | -25.48 | 131.78 | -32.97 |
| 2020 (7) | 0.42 | 0.95 | 0.76 | 1.33 | 15.78 | 33.16 | 30.16 | 157.12 | 0.00 | 0 | 268.06 | -4.91 | 196.60 | -16.85 |
| 2019 (6) | 0.42 | 16.23 | 0.75 | 87.5 | 11.85 | -2.71 | 11.73 | -91.84 | 0.44 | -4.63 | 281.90 | -38.72 | 236.45 | -36.47 |
| 2018 (5) | 0.36 | -7.29 | 0.4 | -24.53 | 12.18 | -5.73 | 143.78 | 20.14 | 0.46 | -19.36 | 460.05 | 64.95 | 372.21 | 58.32 |
| 2017 (4) | 0.39 | -20.9 | 0.53 | -27.4 | 12.92 | 10.05 | 119.68 | 10.46 | 0.57 | 544.28 | 278.91 | 38.13 | 235.10 | 35.79 |
| 2016 (3) | 0.49 | -27.62 | 0.73 | -36.52 | 11.74 | 39.6 | 108.35 | 270.55 | 0.09 | -58.24 | 201.92 | 41.67 | 173.13 | 51.98 |
| 2015 (2) | 0.68 | -16.42 | 1.15 | -38.17 | 8.41 | 14.73 | 29.24 | 330.0 | 0.21 | -98.49 | 142.53 | 20.66 | 113.92 | 24.45 |
| 2014 (1) | 0.81 | 3.93 | 1.86 | 7.51 | 7.33 | 6.08 | 6.80 | 0 | 14.00 | 0 | 118.13 | 6.58 | 91.54 | 4.01 |
| 負債比 QoQ YoY | 金融負債 QoQ YoY | 利息保障倍數 QoQ YoY | 長期銀行借款占稅後淨利比 QoQ YoY | 流動比 QoQ YoY | 速動比 QoQ YoY | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 0.29 | -8.41 | -12.03 | 2.55 | 6.69 | -26.72 | 34.74 | 162.39 | 33.41 | 3.51 | -62.11 | -13.65 | 320.81 | 15.46 | 20.99 | 277.75 | 17.35 | 28.31 |
| 24Q2 (19) | 0.32 | -4.64 | -23.97 | 2.39 | -12.45 | -37.76 | 13.24 | -30.5 | -16.15 | 9.26 | 33.8 | 79.44 | 277.86 | 5.4 | 16.34 | 236.69 | 6.81 | 18.13 |
| 24Q1 (18) | 0.33 | 1.33 | -25.07 | 2.73 | -23.74 | -36.95 | 19.05 | 20.34 | 178.92 | 6.92 | -24.34 | -46.47 | 263.63 | -2.28 | 19.11 | 221.59 | -1.07 | 20.58 |
| 23Q4 (17) | 0.33 | -0.6 | -19.6 | 3.58 | 2.87 | -15.57 | 15.83 | -39.21 | -4.81 | 9.15 | 125.08 | 57.12 | 269.77 | 1.74 | 4.43 | 223.99 | 3.48 | 4.33 |
| 23Q3 (16) | 0.33 | -20.85 | -16.55 | 3.48 | -9.38 | -15.12 | 26.04 | 64.91 | 285.21 | 4.07 | -21.25 | -67.8 | 265.16 | 11.02 | -5.54 | 216.46 | 8.04 | -5.5 |
| 23Q2 (15) | 0.42 | -6.01 | -5.78 | 3.84 | -11.32 | -26.44 | 15.79 | 131.19 | -59.9 | 5.16 | -60.09 | 28.42 | 238.83 | 7.91 | 30.35 | 200.36 | 9.03 | 50.51 |
| 23Q1 (14) | 0.45 | 8.73 | 0.41 | 4.33 | 2.12 | 83.47 | 6.83 | -58.93 | -93.56 | 12.93 | 122.09 | 0 | 221.33 | -14.32 | 25.29 | 183.77 | -14.4 | 43.0 |
| 22Q4 (13) | 0.41 | 3.17 | 3.85 | 4.24 | 3.41 | 96.3 | 16.63 | 146.01 | -69.91 | 5.82 | -53.87 | 0 | 258.33 | -7.97 | 29.33 | 214.69 | -6.27 | 62.92 |
| 22Q3 (12) | 0.40 | -10.63 | 3.41 | 4.1 | -21.46 | 49.64 | 6.76 | -82.83 | -84.99 | 12.62 | 214.09 | 0 | 280.71 | 53.21 | 23.23 | 229.06 | 72.07 | 51.28 |
| 22Q2 (11) | 0.44 | 0.16 | -1.22 | 5.22 | 121.19 | 552.5 | 39.38 | -62.88 | -14.78 | 4.02 | 0 | 0 | 183.22 | 3.71 | -24.28 | 133.12 | 3.59 | -16.76 |
| 22Q1 (10) | 0.44 | 12.46 | 9.62 | 2.36 | 9.26 | 214.67 | 106.09 | 91.98 | 38.84 | 0.00 | 0 | 0 | 176.66 | -11.56 | -39.08 | 128.51 | -2.48 | -36.35 |
| 21Q4 (9) | 0.40 | 2.73 | -6.75 | 2.16 | -21.17 | 184.21 | 55.26 | 22.72 | -27.58 | 0.00 | 0 | 0 | 199.75 | -12.31 | -25.48 | 131.78 | -12.96 | -32.97 |
| 21Q3 (8) | 0.38 | -14.63 | -23.79 | 2.74 | 242.5 | 58.38 | 45.03 | -2.55 | 46.63 | 0.00 | 0 | 0 | 227.80 | -5.86 | 3.06 | 151.41 | -5.33 | -14.58 |
| 21Q2 (7) | 0.45 | 11.15 | -11.96 | 0.8 | 6.67 | -73.15 | 46.21 | -39.52 | 96.47 | 0.00 | 0 | -100.0 | 241.98 | -16.55 | 29.02 | 159.93 | -20.79 | 3.76 |
| 21Q1 (6) | 0.41 | -4.34 | -16.44 | 0.75 | -1.32 | -45.65 | 76.41 | 0.14 | 676.52 | 0.00 | 0 | -100.0 | 289.97 | 8.17 | 87.14 | 201.91 | 2.7 | 60.94 |
| 20Q4 (5) | 0.42 | -16.04 | 0.95 | 0.76 | -56.07 | 1.33 | 76.30 | 148.45 | 421.89 | 0.00 | 0 | -100.0 | 268.06 | 21.27 | -4.91 | 196.60 | 10.91 | -16.85 |
| 20Q3 (4) | 0.50 | -1.39 | 0.0 | 1.73 | -41.95 | 0.0 | 30.71 | 30.57 | 0.0 | 0.00 | -100.0 | 0.0 | 221.04 | 17.86 | 0.0 | 177.26 | 15.01 | 0.0 |
| 20Q2 (3) | 0.51 | 5.51 | 0.0 | 2.98 | 115.94 | 0.0 | 23.52 | 139.02 | 0.0 | 1.81 | -38.05 | 0.0 | 187.55 | 21.04 | 0.0 | 154.13 | 22.85 | 0.0 |
| 20Q1 (2) | 0.48 | 15.56 | 0.0 | 1.38 | 84.0 | 0.0 | 9.84 | -32.69 | 0.0 | 2.92 | 87.38 | 0.0 | 154.95 | -45.03 | 0.0 | 125.46 | -46.94 | 0.0 |
| 19Q4 (1) | 0.42 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 14.62 | 0.0 | 0.0 | 1.56 | 0.0 | 0.0 | 281.90 | 0.0 | 0.0 | 236.45 | 0.0 | 0.0 |
